Overview of tax law decisions of the Swiss Federal Supreme Court published between August 14 - 20, 2023:

  • Judgment of July 24, 2023 (9C_643/2022) - intended for publication: Cantonal Taxes and Direct Federal Tax 2018 (Ticino): The taxpayer's employer is domiciled in the Canton of Zurich, while the taxpayer is domiciled in the Canton of Ticino. The Ticino tax administration had denied the taxpayer the lump-sum deduction for further professional expenses on the grounds that these were covered by the lump-sum expenses paid by his employer. The lump-sum expense regulations had been approved by the Cantonal Tax Office of Zurich. Since the flat-rate expense regulations were approved by the competent authority and the flat-rate expenses are intended to cover such expenses incurred in the interest of the employer (and not other professional expenses within the meaning of Art. 26 para. 1 lit. c DBG - such expenses are in principle not accessible to a flat-rate expense regulation), the Ticino tax authority is precluded from reviewing the appropriateness of the flat-rate expenses. As a consequence, the lump-sum deduction for other professional expenses remains possible. The taxpayer's appeal is upheld.
  • Judgment of July 26, 2023 (9C_245/2023): Staats- und Gemeindesteuern Zürich und direkte Bundessteuer 2014 (Zurich state and municipal taxes and direct federal tax 2014); In the present case, the requirements for reformatio in peius at the level of the tax appeal court are met despite the withdrawal of the appeal. Furthermore, the discontinuation of the hardship clause on the imputed rental value is not an application of the new law to previous circumstances (prohibition of retroactivity), but rather a change in practice due to a change in case law, which is in principle immediately applicable to all pending proceedings. Dismissal of the taxpayer's appeal.


Decisions are listed chronologically by publication date.